2006 New York Code - Criminal Possession Of Stolen Property; No Defense.

 
  § 165.60 Criminal possession of stolen property; no defense.
    In  any  prosecution for criminal possession of stolen property, it is
  no defense that:
    1.  The  person  who  stole  the  property  has  not  been  convicted,
  apprehended or identified; or
    2. The defendant stole or participated in the larceny of the property;
  or
    3. The larceny of the property did not occur in this state.